Tax credit helps seniors, disabled stay home safely—if they navigate the paperwork
S. 1315 — A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements. · Filed by Angus King (I-ME) · 1 cosponsor · Introduced Apr 7, 2025 · Referred to committee
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What it does
This bill creates a new federal tax credit allowing individuals to claim 35% of the cost of home accessibility improvements (up to $10,000 per year, $30,000 lifetime) if they or a family member is disabled, blind, a veteran receiving benefits, or age 60+. The credit phases out for higher earners and requires certification of disability. It aims to help seniors and people with disabilities afford ramps, grab bars, widened doorways, accessible bathrooms, and other modifications to age in place safely.
Why we flagged it
The bill's core mechanism is a straightforward refundable tax credit for qualified home accessibility improvements. It directly funds a public benefit (aging in place, independence for disabled individuals) through the tax code rather than a direct appropriation.
What the text implies
- The credit's effectiveness depends on IRS outreach and accessibility; low awareness could limit uptake among eligible seniors and disabled individuals who may be less digitally connected.
- Certification requirement (physician sign-off for disability) may create barriers for individuals without regular medical care or those with episodic/invisible disabilities.
The full analysis lists 4 implications of this text.
Who stands to gain
home construction and renovation contractors; assistive technology manufacturers; home modification specialists